# GSTR-3B Monthly Summary Return in Odisha How GSTR-3B Monthly Summary Return applies to a business operating in Odisha, with the state-level authority, citations and the next deadline. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition GSTR-3B Monthly Summary Return as it applies to businesses operating in Odisha. Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due on the 20th of the following month (22nd/24th for quarterly QRMP filers, based on state group). Source: CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT, Rule 61(5) (https://www.gst.gov.in/) ## What it means in practice GSTR-3B Monthly Summary Return is a central regulation that applies uniformly across India, including Odisha. In Odisha, the day-to-day administering authority and the office where filings are submitted will be the Odisha State GST Department alongside the central jurisdictional CGST officer. QRMP scheme allows quarterly filing for taxpayers with aggregate turnover up to Rs 5 crore; pay tax monthly via PMT-06. Source: CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT, Rule 61(5) (https://www.gst.gov.in/) ## Does GSTR-3B Monthly Summary Return apply to your business in Odisha? | Facet | Condition | Applies | | --- | --- | --- | | State coverage | Central regulation: applies in all states and union territories | Yes | | Sector coverage | Applies across all sectors | Depends | ## Deadlines and penalty - Cadence: Monthly (Recurring) - Next due: Next due 20 Oct 2026 (in 9 days) [Due soon] - Penalty for default: Late filing: Rs 50/day (Rs 20/day for nil return), capped at Rs 5,000 per return + 18% interest on unpaid tax. _The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected._ ## Citations - CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT, Rule 61(5): https://www.gst.gov.in/ ## Related - [GSTR-3B Monthly Summary Return: the national page](https://luckpanda.app/compliance/glossary/gstr-3b-monthly): Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed… - [Food processing in Odisha](https://luckpanda.app/compliance/business/food-processing/odisha) - [Textile weaving in Odisha](https://luckpanda.app/compliance/business/textile-weaving/odisha) - [Garment manufacturing in Odisha](https://luckpanda.app/compliance/business/garment-manufacturing/odisha) - [E-commerce seller in Odisha](https://luckpanda.app/compliance/business/ecommerce-seller/odisha) ## GSTR-3B Monthly Summary Return in other states - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/assam) - [Bihar](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/nagaland) - [Punjab](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22GSTR-3B%20Monthly%20Summary%20Return%20in%20Odisha%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/gstr-3b-monthly/odisha) is part of LuckPanda's public compliance reference for Indian businesses: how one rule applies in one state. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22GSTR-3B%20Monthly%20Summary%20Return%20in%20Odisha%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).